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Pass-Through Entity Withholding – TC-40W, Part 3


To claim credit for Utah withholding tax paid on your behalf by a pass-through entity (partnership, LLC, LLP, S corporation or trust), enter the following information from Utah Schedule K-1:

Line 1 – Enter the pass-through entity’s federal EIN (Schedule K-1 box A).

Line 2 – Enter the pass-through entity’s name (Schedule K-1 box B).

Line 3 – Enter the Utah withholding tax withheld or paid on your behalf by the pass-through entity.

Add the amounts of pass-through entity Utah withholding tax from all lines 3 and enter the total on form TC-40, page 2, line 35.

Do not send Utah Schedule(s) K-1 with your return. Keep them in your files.

Processing may be delayed or the withholding tax credit disallowed if you do not complete TC-40W with all required information.